Legal Opinion
Opinion No.
Arkansas Attorney General Reports
Decided February 27, 2004Published
1Opinion of the Court
The Honorable Jerry Bookout State Senator 1717 James Jonesboro, AR 72401
Dear Senator Bookout:
I am writing in response to your request for my opinion on the following question:
Do counties and cities have the ability, under current law, to enter into an inter-local agreement for the purpose of requiring a business to pay personal property tax in order to obtain a privilege or business license from a city?
RESPONSE
In my opinion, the answer to your question is "no."
The Arkansas Code contains two separate provisions authorizing governmental entities to enter into interlocal agreements. One is the…
2Cases cited7 opinions
- City of Little Rock v. CashSupreme Court of Arkansas · 1982
- City of Lowell v. M & N Mobile Home Park, Inc.Supreme Court of Arkansas · 1996
- Jones v. American Home Life InsuranceSupreme Court of Arkansas · 1987
- Cosgrove v. City of West MemphisSupreme Court of Arkansas · 1997
- Burke v. ElmoreSupreme Court of Arkansas · 2000
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